Tilehouse Street Baptist Church Annual Report 2023
Charity Registration Number 1135132
The charity is governed by an Approved Governing Document which states that the Church engages in a range of activities for the purpose of the advancement of the Christian faith according to the principles of the Baptist denomination. The church may also advance education and carry out other charitable purposes in the United Kingdom and / or other parts of the world.
Trustees (Deacons) Rev. Jane Robson (Minister) Mrs Joyce Bleasby Mr Paul Chamberlain (Designated Person for Safeguarding) Mrs Margaret Granger (Safeguarding Trustee) Mrs Sheila Hallas (Secretary) Mr John Maguire Miss Anne Moody Rev. Ian Stears Handscomb Mr Martin Stears Handscomb (Treasurer)
Motto Text Isaiah 30 verse 21
And when you turn to the right or when you turn to the left, your ears shall hear a word behind you, saying, ’This is the way, walk in it’.
Aims
The Church’s primary aim is to worship God, make known his love, share the good news of the gospel and to care for all people, locally and globally regardless of ethnicity, gender or religious beliefs.
Governance
The diaconate has met regularly to prayerfully consider both practical and spiritual matters relating to church life. In addition to the monthly meetings, on a beautiful spring day in March, the deacons gathered in the lovely surroundings of Barton – le- Clay to consider the future for THS and other matters. The morning was graciously and skilfully facilitated by Mary Moody, one of the Regional Ministers.
From September, the church meetings, to which all regular members of the congregation, as well as those whose names appear on the church roll, are invited were reduced to bimonthly. During the winter months they were held after the Sunday morning service and in the summer months they will revert to Thursday evenings. This change was instituted for a trial period of a year and will be reviewed in July 2024.
The Baptist Union of Great Britain has undertaken a consultation process across all the member churches. In brief, Baptist ministers who enter a same-sex marriage would lose his or her accreditation. The churches were asked to consider whether this regulation should be removed and same sex marriages be permitted. Much time was spent at both deacons and church meetings discussing this sensitive issue. The majority, but by no means all, felt that the regulation should be changed to allow ministers to marry a partner of the same sex. This was communicated to the Baptist Union.
Safeguarding
The Baptist Union has updated its policies and procedures. The safeguarding team is in the process of amending the church’s policies and procedures to be in line with these. The team has also ensured that all necessary Disclosure and Barring Service checks have been done and that volunteers have undertaken the correct training.
Membership
There were 49 persons named on the Tilehouse Street roll in January. Sadly, a much loved married couple who had been members since 1967 died within seven weeks of each other in the late summer. Another lady who will be fondly remembered for her wonderful character passed away in October. Our daughter church in Stondon has a membership of eight so there was a total membership of 54 at the end of the year.
Worship
Rev. Jane has led our worship on Sunday mornings. Themes for the sermons have included the Minor Prophets and John’s Letters. In October, she introduced the congregation to the Lectio Divina – a different way of studying the Bible for many but well received. Naturally, the Christian festivals were also celebrated and during Advent and Christmas we looked at the roles of angels in the nativity story.
Communion is a central part of our worship and the service on the first Sunday of every month includes the sharing of bread and wine. At 4.30pm on the third Sunday, we again share in Communion. This is a quiet, reflective service with a small congregation but a treasured time of worship.
When Jane has been absent, the church has been ably served by a number of visiting preachers. It was a particular joy to have the Rev. Geoff Colmer, former B.U. President and Regional Minster, preach at the Church Anniversary in March.
For a while practical problems hindered the monthly services at Foxholes Care Home but with a change of day from Tuesdays to Wednesdays they are running regularly and are appreciated by the residents and the faithful friends from Tilehouse Street who go to help.
Prayer Meetings
Both the monthly Saturday morning meeting in the church and the weekly Wednesday evening one held via Zoom have continued. On Wednesdays, a book of Daily Celtic Prayer is used to help lead folk into a calm frame of mind at the end of the day.
Bible Study
Two groups have met throughout the year, one in a home and the other on the church premises. Although small in number both have loyal and regular attendees.
Open Church
Open Church has flourished this year. The decision was taken to offer the church as a ‘Warm Space’ on Thursday mornings during the winter months and a small number of people attended regularly. More members of the fellowship began to come most weeks and it was good to welcome occasional visitors who either go to other churches or none.
Pastoral Care
Rev. Jane, Val the pastoral care co-ordinator and others have demonstrated their faith in many practical ways, offering spiritual comfort and practical assistance to those in need.
Outlook Magazine
In-house production of the church’s bi-monthly magazine has continued thanks to the hard work of Anne Moody and others. This small, but informative, publication is valued by the fellowship and many around the world either as a hard copy on online.
Use of the Buildings
Janet Ireson, the Church Administrator, has worked tirelessly arranging the letting of the premises which continue to be used almost to their full capacity. Some tenants such as Scouts, Pre-school and Nursery and The Hitchin School of Dance have met there for many years. Others are newer arrivals.
The Redeemed Christian Church of God and The Church of God of Prophecy meet for worship in the Memorial Hall on Sunday mornings. The Father’s House gather in the sanctuary on Sunday afternoons.
Several events have been held to raise funds for various good causes. The Rock Choir Concert and the Canada Evening were particularly memorable.
Three fairs have been held, in springtime, harvest and Advent. These have proved to be popular opportunities to share refreshments with friends, enjoy music and inspect the various stalls.
Although it wasn’t a fund raising event, in May, we shared in the national celebrations of the King’s coronation with a Big Lunch.
Building Maintenance
The brick wall on the eastern boundary has been rebuilt. Investigations into the cause of a damp area on the north eastern corner of the Church have commenced and are ongoing. An electrical survey has been conducted and the necessary remedial work done. Security at the manse has been improved by replacing the front door and the side gate.
We thank God for his provision and trust him for his continuing guidance as we step into our 356[th] year of worship and witness at Tilehouse Street.
Sheila Hallas February 2024
Minister’s Reflection
Without doubt, the text for the year has been very timely. Few would disagree that we are in sight of a significant turning point in the life of the church. And it is my belief that over the past two years we have already been turning both ‘right’ and ‘left’ but that we have not yet heard that word behind us, saying, ‘This is the way, walk in it.’ But that has not meant that we have lost hope or given up. The annual accounts show that despite all the challenges of maintaining our premises and sustaining paid ministry we are still able financially to carry out our aim. The annual report also shows that the smaller and ageing fellowship continues to resource gatherings for both worship and outreach.
And so we will continue to turn ‘right’ and ‘left’ and listen for the word of God as we move on into 2024. We will continue to listen for God’s voice. We will continue to listen for the voice that says, ‘This is the way, walk in it.’ And I am confident not only that those words will be heard in God’s good time but at that time we will then have all that we need to respond in obedience. Thanks be to God.
Tilehouse Street Baptist Church
Registered Charity no. 1135132
Income and Expenditure Account for the year
1st January to 31st December 2023
Page 1
Tilehouse Street Baptist Church
Trustees
Rev J Robson Minister Mrs S Hallas Secretary Mr M Stears-Handscomb Treasurer Mrs M Granger Deacon Mrs J Bleasby Deacon Rev I Stears-Handscomb Deacon Mr J Maguire Deacon Mr P Chamberlain Deacon Mrs A Moody Deacon
Address
Tilehouse Street Baptist Church Upper Tilehouse Street Hitchin, Herts SG5 2EE
Property Trustees
Baptist Union Corporation Limited Baptist House 129 Broadway Didcot Oxfordshire OX11 8RT
Main Bankers
CAF Bank Ltd PO Box 289 West Malling, Kent ME19 4TA
Baptist Union Corporation Limited Baptist House 129 Broadway Didcot Oxfordshire OX11 8RT
Santander Uk Plc 2 Triton Square Regents Place London NW1 3AN
Page 2
Tilehouse Street Baptist Church
Statement of Financial Activities for the year ending 31st December 2023
| INCOME Voluntary income Fundraising activities Interest Charitable activities Total Receipts EXPENDITURE Charitable expenses Governance costs Total Payments Deficit/Surplus of income over expenditure Total funds brought forward Total funds carried forward |
2023 Unrestricted Funds £ 78,968.56 - 4,624.85 36,581.32 120,174.73 17,281.82 87,990.98 105,272.80 14,901.93 195,470.17 210,372.10 |
2022 Unrestricted Funds £ 89,148.19 - 2,152.97 30,681.51 |
|---|---|---|
| 121,982.67 | ||
| 14,625.95 89,859.73 |
||
| 104,485.68 | ||
| 17,496.99 | ||
| 177,973.18 | ||
| 195,470.17 |
Page 3
Tilehouse Street Baptist Church
FUND ACTIVITIES for year ending 31st December 2023
| GENERAL FUND Offerings Donations and fees Parking Income Gift Aid - Income tax recovered Lettings Outlook contributions Photocopying Interest received Expenditure Ministerial (including stipend, expenses pension & pulpit supply) BU pension deficit payment Manse expenses Standing charges - Heat & light 6,949.34 Water 757.14 Insurance 5,611.93 Domestic - Cleaning 10,103.39 Grounds 6,253.80 Refreshments 97.88 Organist, licences & piano tuning Outreach & Publicity - General 147.80 Events 320.45 Office - Administrator 6,500.04 Stationery & stamps 181.34 Computer supplies 433.92 Telephone & broadban 521.57 Photocopier 626.64 Equipment Subcriptions & gifts Bank Charges Conferences & Training Donations Sundries Less transfer to Pastoral Care fund Less transfer to Building maintenance fund SURPLUS/(DEFICIT) FOR YEAR BALANCE 1st JANUARY BALANCE 31st DECEMBER Income |
6,949.34 757.14 5,611.93 |
2023 £ 40,640.80 2,807.50 370.00 11,438.07 34,247.95 165.00 14.15 889.55 90,573.02 34,818.18 12.00 3,374.91 5,306.79 658.24 5,067.48 13,318.41 9,170.50 5,982.60 123.35 16,455.07 1,064.30 179.40 - 468.25 5,980.08 84.79 573.97 412.20 511.70 8,263.51 339.00 508.55 66.00 101.06 2,500.00 70.75 81,359.99 127.07 10,000.00 (914.04) 36,857.65 35,943.61 |
2022 £ 38,931.10 14,847.40 - 12,085.67 28,879.51 55.00 - 378.73 |
|---|---|---|---|
| 95,177.41 31,336.27 2,828.52 3,012.67 11,032.51 15,276.45 793.89 179.40 7,562.74 366.92 1,119.40 - 50.00 2,000.00 63.38 |
|||
| 10,103.39 6,253.80 97.88 |
|||
| 147.80 320.45 |
|||
| 75,622.15 - 8,000.00 |
|||
| 11,555.26 | |||
| 25,302.39 | |||
| 36,857.65 |
Page 4
Tilehouse Street Baptist Church
FUND ACTIVITIES for year ending 31st December 2023
| 2023 £ PASTORAL CARE FUND Balance 1st January 898.80 Transfer from General fund 127.07 Interest 24.13 1,050.00 Gifts & Loans 50.00 Balance 31st December 1,000.00 BUILDING MAINTENANCE FUND Balance 1st January 123.63 Transfer from General fund 10,000.00 Insurance claim - wall repairs 28,208.80 Interest - 38,332.43 Expenditure - General 790.18 Church & Halls boiler maintenance 805.00 Fire safety inspection 416.50 Roofing repairs 820.58 Electrical reports & repairs 2,869.39 Quinquenial inspection - Wall collapse repairs 21,921.00 Manse front door & gate 2,038.00 Balance 31st December 8,671.78 ORGAN FUND Balance 1st January 12,183.58 Donations - Interest 294.05 12,477.63 Expenditure - tuning 325.00 blower maintenance 228.96 Balance 31st December 11,923.67 LEGACIES FUND Balance 1st January 69,165.40 Legacies 3,000.00 Interest 1,669.22 73,834.62 Reserves (transfer to General fund) - Balance 31st December 73,834.62 |
2022 £ 1,035.93 - 11.87 |
|---|---|
| 1,047.80 149.00 |
|
| 898.80 | |
| 754.17 8,000.00 2,280.00 - |
|
| 11,034.17 1,368.14 1,447.60 - - - 1,440.00 6,654.80 - |
|
| 123.63 | |
| 13,062.87 - 154.87 |
|
| 13,217.74 - 1,034.16 |
|
| 12,183.58 | |
| 68,322.01 - 843.39 |
|
| 69,165.40 - |
|
| 69,165.40 |
Page 5
Tilehouse Street Baptist Church
FUND ACTIVITIES for the year ending 31st December 2023
| BADMINTON CLUB Balance 1st January Income - Subscriptions Expenditure - shuttles & sundries Donation to General fund Balance 31st December DONATIONS FUND(see notes on page 8) Balance 1st January (2022 donations) Donations received Gift Aid claimed Pension deficit donation General fund donations Donations 2022 (Paid in 2023) Donations Paid 2023 Anniversary Offering (windows & painting) Balance 31st December OUTREACH & MINISTRY FUND Balance 1st January Interest Transfer to General fund Balance 31st December FLOWER FUND Balance 1st January Contributions Interest Expenditure Balance 31st December |
2023 £ 597.73 558.10 1,155.83 50.07 500.00 605.76 1,457.44 8,106.80 1,485.96 - 2,500.00 13,550.20 1,457.44 12,092.76 - - 14,436.56 344.17 14,780.73 - 14,780.73 467.07 768.09 - 1,235.16 885.23 349.93 |
2022 £ 258.06 552.00 |
|---|---|---|
| 810.06 12.33 200.00 |
||
| 597.73 | ||
| 1,818.42 8,423.26 1,588.48 420.00 2,000.00 |
||
| 14,250.16 1,818.42 8,694.30 2,280.00 |
||
| 1,457.44 | ||
| 14,260.52 176.04 |
||
| 14,436.56 - |
||
| 14,436.56 | ||
| 339.87 590.00 - |
||
| 929.87 462.80 |
||
| 467.07 |
Page 6
Tilehouse Street Baptist Church
FUND ACTIVITIES for the year ending 31st December 2023
| STONDON CHAPEL FUND Income Offerings Income tax recovered Donations Grants Coffee mornings & fund raising Lettings Other income (Harvest & Christmas appeals) Interest Expenditure Preaching fees Standing charges - Heat & light 1,107.02 Water 153.66 Building - Maintenance 845.20 Cleaning 800.04 Projects - Insurance, fire extinguishers 1,062.91 Music licence Outreach & publicity Training Equipment Donations - Home Mission 500.00 BMS 500.00 Baptist Twinning Israel 800.00 MAF 650.00 Appeals 173.00 Sundries DEFICIT/SURPLUS FOR YEAR BALANCE 1st JANUARY BALANCE 31st DECEMBER |
STONDON CHAPEL FUND Income Offerings Income tax recovered Donations Grants Coffee mornings & fund raising Lettings Other income (Harvest & Christmas appeals) Interest Expenditure Preaching fees Standing charges - Heat & light 1,107.02 Water 153.66 Building - Maintenance 845.20 Cleaning 800.04 Projects - Insurance, fire extinguishers 1,062.91 Music licence Outreach & publicity Training Equipment Donations - Home Mission 500.00 BMS 500.00 Baptist Twinning Israel 800.00 MAF 650.00 Appeals 173.00 Sundries DEFICIT/SURPLUS FOR YEAR BALANCE 1st JANUARY BALANCE 31st DECEMBER |
2023 £ 8,616.10 955.00 - - - 1,775.27 601.09 1,403.73 13,351.19 2,074.40 304.79 868.63 1,260.68 411.00 736.08 - 1,017.55 2,708.15 223.44 10.00 - 471.83 500.00 500.00 800.00 - 832.50 2,623.00 - 9,371.50 3,979.69 59,282.31 63,262.00 |
2022 £ 9,120.53 1,603.75 738.00 - - 1,250.00 745.00 588.07 |
|---|---|---|---|
| 14,045.35 1,208.50 1,173.42 2,164.63 209.05 - - 143.88 2,632.50 50.00 |
|||
| 845.20 800.04 - 1,062.91 |
|||
| 500.00 500.00 800.00 650.00 173.00 |
|||
| 7,581.98 | |||
| 6,463.37 | |||
| 52,818.94 | |||
| 59,282.31 |
Page 7
Tilehouse Street Baptist Church
| DONATIONS FUND Home Mission BMS Birthday Scheme Operation Agri CTH PHASE Regents Park Baptist College European Baptist Fed - Ukraine Stand-by-me CTH PHASE Christian Aid Gaza Appeal Medical Aid for Palestine Spurgeons Child Care Garden House Hospice versus Arthritis Christian Aid Other Donations 2022 Total: |
2023 2022 Notes (for 2023) £ £ 2,431.25 2,624.38 see note 1 2,146.22 2,284.63 see note 2 225.00 217.50 1,236.07 1,148.56 Harvest offerings 1,800.00 1,700.00 donation from General Fund 400.00 300.00 donation from General Fund 1,130.00 - Church Anniversary 512.11 - Rock Choir Concert 110.00 - Canada Evening 480.00 - Orpheus Choir Concert 454.70 - Advent Fair 570.00 619.41 Appeal (and Card sorting 2022) 236.45 86.40 Carol service 219.65 - Christmas Card sorting 141.31 138.25 Christmas Day Service 734.86 No Direct Comparisons 12,092.76 9,853.99 Note 4 |
|---|---|
Notes (for 2023):
-
includes £300.00 Church Donation; £1,720.00 Gift Day; £411.25 gift aid
-
includes £14.97 BMS Globes £1,720.00 Gift Day; £411.25 gift aid
-
gift aid is claimed wherever possible; Total claimed on donations £1,485.96
-
the total donations are equivalent to approximately 13% of the church income
Other notes:
-
i) 2023 Mission Gift Day total was £4,262.50 (including £822.50 gift aid)
-
ii) 2022 Mission Gift Day total was £4,408.75 (including £858.75 gift aid)
Page 8
Tilehouse Street Baptist Church
Statement of Assets & Liabilities as at 31st December 2023
| Current assets CAF bank - Cash account CAF bank - Gold account Baptist Union - Deposit account Nat West bank - Badminton Club Santander UK Plc - Stondon Chapel Baptist Union - Deposit account Total at bank and in hand Prepaid insurance Lettings Total assets Current liabilities Payroll Liabilities Sundry Creditors Net assets over liabilities Unrestricted Funds General fund Pastoral care fund Flower fund Building maintenance fund Organ maintenance fund Badminton Club Donations fund Legacies fund Outreach & Ministry fund Stondon chapel fund Total funds Sundry debtors |
2023 £ 14,364.29 27,870.86 100,845.21 605.76 13,285.29 49,976.71 206,948.12 4,794.00 250.00 211,992.12 1,587.52 32.50 1,620.02 210,372.10 35,943.61 1,000.00 349.93 8,671.78 11,923.67 605.76 - 73,834.62 14,780.73 63,262.00 210,372.10 |
2022 £ 19,705.44 12,604.46 97,933.73 597.73 20,709.33 38,572.98 |
|---|---|---|
| 190,123.67 4,463.50 883.00 |
||
| 195,470.17 - |
||
| 195,470.17 | ||
| 36,857.65 898.80 467.07 123.63 12,183.58 597.73 1,457.44 69,165.40 14,436.56 59,282.31 |
||
| 195,470.17 |
Page 9
Tilehouse Street Baptist Church Notes to the Accounts ReseNes Poli Ttlehouse Street Baptist Church has a reseNes p)licy which is to retain a minimum of three months expenditure in the General Fund. These accounts have been prepared on a'receSpts and payments, basis and accord with Section 133 Charities Act 2011 Insured Value of A55ets held for Ch rch, Property - The Church is the beneficial owner (subject to the relevant trusts) of the following, the legal title to which Is held by the Baptist Union Corporation.. Church premises Manse ston¢knn premises 5,130,560 291,841 550,471 5,972,872 Other - Organ, Pianos, Fixtures, FittSngs and Equlpment Manse fixtures & fittings Stondon, Pianos, etc. 151,440 28,256 91,746 6 244,314 The Accounts arKI Statement of Assets and Liabilities set out on Pages I to 10 relating to the year endlng 31 December 2023 are as approved by the Trust$ Treasurer Date Page 10
Ind6nd&t examinee5 reportto the tTUStees of Tilehouse stet Baplist Church I report on the acc4)unts ofthe Charty forthe year ended 31 Decembar 2023. which are set out on pages 1 to 10. Respective responsibilibes of trustees and examiner Th6 chaty's bwstees are responsible forthe preparaknn ofthe accounts. The ¢hailS tNst&es COn5Klerthat an audit ts not required for this yaar undersection 144 of the Chaithes Act 2011 (the Charities Act) and that an independent exatTunation is needed. It is my responsibility to: examine the accounts under section 145 ofthe Chafities ACL to follow the procedures laid down in the general Dlrectlons given by the Charity Commlssion under section 14515)Ib) ofthe Chaiibes Act and to state whether particular mattets have come to my attention. Basls of Independent examiners r8POrt My examination was canied out in accordan¢e with the general OiTections gwen by the Char Commission. An examination includes a review ofthe accounting records kept by the charity and comparison of tt)e accounts presented with those records. It also includes consideration of unusual items or dlsclosures In the accounts, arKI seektng explanations from you as trustses conceming any such matters. The procedures undertaken do not provide all the evidence that would ts required in an audti and consequendy no opinion is gtven as to whether the accounts present a 'true and fair view, and the report Is litntted to those matters set out in the statement below. Independent examin8Vs ststemè#t In connaction with my examination, no matter has come to my attenlion.. (1) which gsves me reasonable cause to believe that In any matetial Spec1th8 requirements.. to keep 8ccounting reconfjs in accordance section 130 ofthe Charittes Act and trj prepare accounts which acco with the accounting records and compty wllh the accouriting requirements of the Chaiities Acl have not been met. or (2) to whlch. in my oplnion, attention should be drawrt in order to enable a proper undending of the accounts to be reachad. Name: eLS I Address: Signwj:
Tilehouse Street Ba tist Church Accounts for the Year 1. Janua TSBC Inde endent Examinatlon of 2023 to 31° December 2023 The examination followed the directions as per the Charity Commission's recommendations for accounts maintained on a 'receipt and payment. basis. Direction 1 Eli ibilit for Inde ent examination. I checked the www.gov.uk website section on charity accounts independent examination to ensure that l am eligible to cary out an examination. Accounts show total receipts for the year of £120,175, and net assets of £210,372. This puts TSBC abov8 the £25,000 threshold where ex8mination is required, but below the £250,000 incomel £3,260,000 assets threshold where an examination by a professionally qualrfied person, or full audit is required. Receipt amount includes Stondon Chapel receipts, a subsidiary of TSBC. Direction 2 - Dixumentation I have a letter of appointment from Janet Impey (former treasurer) dated 17 September 2009 stating that I have been unanimously appointed by the members of TSBC. I have confimied that the minutes ofthe AGM on 16 March 2023 show that it was agreed that I be appointed for year 2023. I have copied and will keep for 6 years the financial statement, balance sheet and general account P&L. I will keep a copy of both this wotl(ing report 8nd the summary report. Direction 3 - Understandin TSBC I have a copy of the Constitutbjn for TSBC dated November 2CQ9. 1 have looked through this and in particular sectlon 26 wnich relate¢J to Record Keeping and Accounting. I have not seen anything that goes against the directions in the constitution. I have talked generally with the current and fomier treasurer and one of the Church Deacons. This is now the fourteenth year I have been doing the independent examination, and I feel I have an understanding of the organisation and finances of TSBC. Direction 4 - Accountin Records The accounts Sre kept in a clear, organised and detailed manner. The financial statement is presented in summary fonn with supporting documentation showing
individual transaction details. Proc8dures in Direction 5 wll verify whether or not the accounts are reasonably complete. Direction 5 - om arison of Accounts with Accountin Records I first checked the statement of assets and liabilit18s in the financial report with the 31 DeTrmber balance shee¢ these are in agreement. I looked for independent supporting documentation of the major assets in the balance sheet. End of year bank statements show these figures to be 8ccurate. The smsller funds (Friday club, badminton club and sunshine committee) we accepted wthout detailed verification. I checked that the opening balances for all accounts are the same as the closing balances of the same accounts in the copy for the 2022 financial report that I r8tained for my records. S checked the movement of funds during the year, and that the balance sheet value for th8 end of 2022 plus receipts for 2023 less payments and current liabilities for 2023 equalled the balance sheet Value for end of 2023. Direction 6- Anal tical Procedures Examination of the income shows a very similar level of income beeen 2023 and 2022. There were some variations in lettings income (up) and donations income (down). Expenditure was slightly more than 2022 made up of small diff8r8nces in most of the expenditure headings. l also checked random payments to ensure there were invoices to support them. Direction 10- Examinerfs Re ort I have signe(l a copy of the summary examiners repon as I r)elieve the accounting requirements have been met. Dated 4 March 2024. Matters of Material Si nificance I have not found any matters of m8terial significants that need to have attention drawn to them.
Ind6nd&t examinee5 reportto the tTUStees of Tilehouse stet Baplist Church I report on the acc4)unts ofthe Charty forthe year ended 31 Decembar 2023. which are set out on pages 1 to 10. Respective responsibilibes of trustees and examiner Th6 chaty's bwstees are responsible forthe preparaknn ofthe accounts. The ¢hailS tNst&es COn5Klerthat an audit ts not required for this yaar undersection 144 of the Chaithes Act 2011 (the Charities Act) and that an independent exatTunation is needed. It is my responsibility to: examine the accounts under section 145 ofthe Chafities ACL to follow the procedures laid down in the general Dlrectlons given by the Charity Commlssion under section 14515)Ib) ofthe Chaiibes Act and to state whether particular mattets have come to my attention. Basls of Independent examiners r8POrt My examination was canied out in accordan¢e with the general OiTections gwen by the Char Commission. An examination includes a review ofthe accounting records kept by the charity and comparison of tt)e accounts presented with those records. It also includes consideration of unusual items or dlsclosures In the accounts, arKI seektng explanations from you as trustses conceming any such matters. The procedures undertaken do not provide all the evidence that would ts required in an audti and consequendy no opinion is gtven as to whether the accounts present a 'true and fair view, and the report Is litntted to those matters set out in the statement below. Independent examin8Vs ststemè#t In connaction with my examination, no matter has come to my attenlion.. (1) which gsves me reasonable cause to believe that In any matetial Spec1th8 requirements.. to keep 8ccounting reconfjs in accordance section 130 ofthe Charittes Act and trj prepare accounts which acco with the accounting records and compty wllh the accouriting requirements of the Chaiities Acl have not been met. or (2) to whlch. in my oplnion, attention should be drawrt in order to enable a proper undending of the accounts to be reachad. Name: eLS I Address: Signwj:
Tilehouse Street Ba tist Church Accounts for the Year 1. Janua TSBC Inde endent Examinatlon of 2023 to 31° December 2023 The examination followed the directions as per the Charity Commission's recommendations for accounts maintained on a 'receipt and payment. basis. Direction 1 Eli ibilit for Inde ent examination. I checked the www.gov.uk website section on charity accounts independent examination to ensure that l am eligible to cary out an examination. Accounts show total receipts for the year of £120,175, and net assets of £210,372. This puts TSBC abov8 the £25,000 threshold where ex8mination is required, but below the £250,000 incomel £3,260,000 assets threshold where an examination by a professionally qualrfied person, or full audit is required. Receipt amount includes Stondon Chapel receipts, a subsidiary of TSBC. Direction 2 - Dixumentation I have a letter of appointment from Janet Impey (former treasurer) dated 17 September 2009 stating that I have been unanimously appointed by the members of TSBC. I have confimied that the minutes ofthe AGM on 16 March 2023 show that it was agreed that I be appointed for year 2023. I have copied and will keep for 6 years the financial statement, balance sheet and general account P&L. I will keep a copy of both this wotl(ing report 8nd the summary report. Direction 3 - Understandin TSBC I have a copy of the Constitutbjn for TSBC dated November 2CQ9. 1 have looked through this and in particular sectlon 26 wnich relate¢J to Record Keeping and Accounting. I have not seen anything that goes against the directions in the constitution. I have talked generally with the current and fomier treasurer and one of the Church Deacons. This is now the fourteenth year I have been doing the independent examination, and I feel I have an understanding of the organisation and finances of TSBC. Direction 4 - Accountin Records The accounts Sre kept in a clear, organised and detailed manner. The financial statement is presented in summary fonn with supporting documentation showing
individual transaction details. Proc8dures in Direction 5 wll verify whether or not the accounts are reasonably complete. Direction 5 - om arison of Accounts with Accountin Records I first checked the statement of assets and liabilit18s in the financial report with the 31 DeTrmber balance shee¢ these are in agreement. I looked for independent supporting documentation of the major assets in the balance sheet. End of year bank statements show these figures to be 8ccurate. The smsller funds (Friday club, badminton club and sunshine committee) we accepted wthout detailed verification. I checked that the opening balances for all accounts are the same as the closing balances of the same accounts in the copy for the 2022 financial report that I r8tained for my records. S checked the movement of funds during the year, and that the balance sheet value for th8 end of 2022 plus receipts for 2023 less payments and current liabilities for 2023 equalled the balance sheet Value for end of 2023. Direction 6- Anal tical Procedures Examination of the income shows a very similar level of income beeen 2023 and 2022. There were some variations in lettings income (up) and donations income (down). Expenditure was slightly more than 2022 made up of small diff8r8nces in most of the expenditure headings. l also checked random payments to ensure there were invoices to support them. Direction 10- Examinerfs Re ort I have signe(l a copy of the summary examiners repon as I r)elieve the accounting requirements have been met. Dated 4 March 2024. Matters of Material Si nificance I have not found any matters of m8terial significants that need to have attention drawn to them.